分析现行税费制度下的农村卫生筹资改革与现状 ,并提出其存在的重要问题。认为农村税费改革后出台的一些政策 ,如取消乡统筹、改村提留为农业税附加 ,对农村卫生医疗事业逐步实行有偿服务、政府适当补助等 ,将对农村卫生筹资产生负面影响 ,必须制定相关配套政策 ,以保证农村卫生事业的健康发展。 Analyze the reform and current situation of rural health financing under the current tax and fee system and put forward some important questions about its existence. It is suggested that some policies promulgated after the reform of rural taxes and fees, such as canceling the arrangement of townships and townships, replacing the villages and reserving them for agricultural taxation, gradually providing paid services to rural health and medical services, and properly subsidizing the government, will have a negative impact on rural health fundraising. Relevant policies must be formulated Supporting policies to ensure the healthy development of rural health.